Icampton Inlematian Senices, Inc, has two service departments: human resources and billing. Campton's erating departments, Lorganized aceading to the Special industry endi departinut senes love healthcare, Yetail and begal series. The billing department Supports only the three Operating departments, but the human resources department Supports all operating departments and the billing department Human Resources Billina Healthcare Retail Legal Services #of employees 20 50 210 160 80 Annual cost 900,000 $2,710.000 6,200,000 5000 ao 3,000,000 Annual athur - 1,000,000 $5.900.000 $3,800,000 * This is the cost before allacasting service department costs Questini Allcak Basce deadment costs to operating departments Osuming that Campton adopts the step method. The company uses the number of employees as Mi base forallooning human resources department costs and department annual revenue as the base for allocating the billing department costs